The Institute for Austrian and International Tax Law in cooperation with the Doctoral Program in International Business Taxation organized the conference:

"Mobility of Work".

It took place from July 7-9, 2022, in Rust (Burgenland), Austria.

Covid-19 has had a major impact on our lives. Although most of us are happy about returning or have already returned to “normality” (=our behaviour and way of living before Covid-19), some changes will remain. We have learned to work from home or other places, and many experts predict that the degree of mobility of work after Covid-19 will be much higher than before. This has impact on the application of tax rules, in particular with regard to cross-border relations. Our research project analysed which new interpretation problems have arisen due to new situations, and whether the existing rules still make sense or should be changed. Cross-border relations within the context of COVID were the focus of the research. Most likely, after COVID, there will be a higher degree of mobility of work which will be voluntary. Whereas, during the pandemic, many people were forced to work at specific places. The study also analysed whether it makes a difference to the application of the existing tax rules if one is forced to stay and work from a specific location or in a specific country, or whether one is doing so on a voluntary basis.

Please find the conference program and questionnaire below:

PROGRAM

Questionnaire